Senior Member

First of all,you need an image..of course...you need not use an image that is very high res.
Use something smaller because we will be multiplying the size of the canvas.I used a size of about 800x600.You can use any size around there.
This is the image that i am going to use

Step 1
Open up the image,and double click on the layer to unlock the layer

Next,go to Image->Canvas size and look at the width of the image.Mine is 800 so i multiply by 2 which is 1600.Its very important that you multiply by 2.Thats why i said don't use a large image.Imagine if you're using a high res image with a width of 3506.

press ok and you will see the long canvas
Step 2
This step is pretty important
Now you see your image on the blank canvas.
Press Ctrl+A to select all,Press Ctrl+C to copy the layer,and press Ctrl+V to paste the layer
of course,you can right click on the layer and select Duplicate layer too
So now,you have 2 layers of the same image.
click on the bottom layer,press Ctrl+A.and then,Layer->Align layers to selection,Left edge
Click on the top layer,Ctrl+A if everything not selected,Layer->Align layers to selection,RIGHT edge
The idea is to use the 2 images to fill up the canvas side by side.Now,go to Edit->Transform->Flip horizontal to flip 1 of the image so they look symmetrical

Step 3
Click on the topmost layer,and merge the layers(Ctrl+E)or Layer->Merge Down
My image looks inverted doesnt it?Yes next step is to invert the image
Image->Transform->Flip vertical
Go to image->image size and look at the width and height.
Uncheck constrain proportions and change the height to be exactly the same as the width
Mine is 1600 and now you have a stretched ugly image

Last step!
Go to filter->Distort->Polar Coordinates
Select Rectangle to Polar and press ok

Ta daaaaaaaaa
You have your Orb of life!!

I hope i have made this guide clear and easy to understand
Hope to see Orbs from you guys!